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March 20, 2024
Question

How does a W-2 Nurse Practitioner deduct education and recertification fees?

  • March 20, 2024
  • 2 replies
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My wife is a W-2 Nurse Practitioner that must take continuing education classes and pay for professional memberships. TurboTax put these expenses on the Form 2106 worksheet, carried it to Form 2106, but did not carry line 10 to Schedule 1, line 12. Looks like a programing error, but I cannot override. She is not self-employed, so I can't use Schedule C. Is there another form I can force TurboTax to use, or do I have to wait for the programers to fix the error?

2 replies

Hal_Al
Employee
March 20, 2024

There is no error to fix.  Since 2018, W-2 employees are not allowed to deduct job expenses, including continuing education classes and professional memberships or licenses.  TurboTax only allows you to complete form 2106, because job expenses are deductible on state returns in AL, AR, CA, HI, MN, NY or PA.  If so, this will come up in the state interview, in TurboTax. 

 

 Even in the "old days" , job expenses were only a misc. itemized deduction.  You only got to deduct that portion of  your misc. itemized deductions that exceeded 2% of your AGI,  and then only if your total  itemized deductions exceeded the standard deduction (which was doubled under the 2018 tax law. .  (2% rule explained: https://ttlc.intuit.com/questions/2902781-what-is-the-2-rule ).

DawnC
Employee
March 20, 2024

If she is not self-employed, those expenses are not deductible as job-related expenses.   You can leave Form 2106 included in your return, as her state may allow the deductions, but for tax years 2018-2025, job-related expenses for employees are no longer deductible on most people’s federal return.  

 

Depending on the courses she is taking, she may qualify for the Lifetime Learning Credit.  

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